SELECT A.CON_ANNO,A.CON_ID,A.PRO_DES,B.OT_DES
FROM 
V_CONUBIFRN A,
V_CUFOT B,
V_CONTRATTO C
WHERE B.CUF_ID = A.CUF_ID
and a.az_id = '01'
and b.az_id = '01'
and c.az_id = '01'
  AND B.COMSER_ID =18
  AND A.STA_IDSYS IN (1,2)
  AND B.STA_IDSYS = 2
  AND A.CON_ANNO = C.CON_ANNO
  AND A.CON_ID = C.CON_ID
  AND C.STA_IDSYS IN (1,2)
  AND B.OT_DES !='IMPOSTA ADDIZIONALE PROVINCIALE ESENTE'
  
  minus
  
SELECT A.CON_ANNO,A.CON_ID,A.PRO_DES,B.OT_DES
FROM 
V_CONUBIFRN A,
V_CUFOT B,
V_CONTRATTO C
WHERE B.CUF_ID = A.CUF_ID
  AND B.COMSER_ID =18
  AND A.STA_IDSYS IN (1,2)
  AND B.STA_IDSYS = 2
  AND A.CON_ANNO = C.CON_ANNO
  AND A.CON_ID = C.CON_ID
  AND C.STA_IDSYS IN (1,2)
  AND B.OT_DES !='IMPOSTA ADDIZIONALE PROVINCIALE ESENTE'
  AND B.OT_DES LIKE '%'||PRO_DES||'%'